随着科学技术的发展,企业自动化程度迅速提高,使得间接费用占总成本的比重不断加大,传统的成本核算方法已不能适应新的环境,推广应用作业成本法和相应的作业管理显得越来越有必要。文章从作业成本法的概念、产生、原理、意义、目前存在的问题及推行作业成本法应采取的措施等几个方面对作业成本法进行阐释,对作业成本法在企业的应用进行了初步探索。 With the development of science and technology, the degree of automation of enterprises has been rapidly increasing. As a result, the proportion of overheads in total costs has been steadily increasing. The traditional cost accounting methods can not adapt to the new environment. Popularization and application of ABC and corresponding operation management appear more and more The more necessary. This article explains the ABC from several aspects such as the concept, production, principle, significance of the ABC, the current problems and the measures that should be taken to promote the ABC, and makes a tentative exploration on the application of ABC in the enterprise. .